The Missouri Supreme Court held a taxpayer could not rely on prior “sale for resale” cases which were decided based on the Court’s own “tangled analysis”. Here, the Court affirmed that the sale of room furnishings to a hotel company were not exempt under the state’s sales tax resale exemption.
Effective January 22, 2019, a booking agent that facilitates the short-term booking of an occupancy on behalf of a hotel operator located in Pennsylvania must now collect and remit hotel occupancy tax on the rent collected.
Effective July 1, 2017, Illinois enacted an exemption from the Hotel Operators’ Occupation Tax for religious organizations renting, leasing, or letting rooms in furtherance of the purposes for which they are organized.
An Illinois appellate court determined that online travel companies were not liable for Chicago’s hotel accommodations tax on facilitation and service fees charged to customers reserving hotel rooms, as the fees were not rent.